基于战略视角的鲁抗医药公司财务分析体系研究

发布时间：2019-05-14 05:29

【摘要】：随着我国全面深化改革的推进,我国企业面对的压力也越来越大,在目前的经济环境背景之下,企业就必须顺应市场的需求并适应市场的挑战,不断提升自己的综合竞争力,那么就必须站在战略的角度审视企业的发展前途,制定明确的企业战略并全面而有效的贯彻下去。这就表明战略管理对企业的生存和发展越来越重要,就目前来看大多数企业已经对战略管理重视起来,但是企业往往更关注的是如何制定战略,而对战略执行的重视不够,如果没有有效的执行再完美的战略也只能沦为华而不实的空中楼阁,因此需要将战略管理的研究重心转移到战略执行上来,为企业找到一种切实可行的战略实施方法。与此同时,企业财务分析体系的发展面临变革,传统财务分析体系固化的模式和方法已经越来越不适用于现代企业的经营管理,尤其是战略管理。因此需要将战略与财务分析相结合构建基于战略视角的财务分析体系。本文正是基于以上的研究背景,通过对战略管理和财务分析体系的理论研究和文献梳理,理清了财务分析与战略管理的相关关系,分析了财务分析体系的基本原理和主要研究动态,尤其是战略视角下财务分析体系的研究方向,为构建基于战略视角的财务分析体系做出了理论铺垫。从鲁抗医药公司发展现状出发,深度剖析了其发展战略遭遇困境的原因就是战略实施不到位,发现了鲁抗医药公司战略实施不到位的原因归结于其目前的财务分析存在问题并分析了问题产生的原因,由此提出从解决鲁抗医药公司财务分析的问题入手来解决公司战略管理问题的研究思路,将鲁抗医药公司的战略与财务分析相结合构建基于战略视角的财务分析体系,并分析了结合的可行性、必要性和意义。在鲁抗医药公司财务分析体系的构建中,通过战略目标的层层分解,依据分解的战略目标设置财务分析指标、设置财务分析指标权重,为其构建一个基于战略视角的财务分析体系,并将该体系应用到鲁抗医药公司的财务分析中对其战略执行进行控制和评价,同时将构建的新体系与鲁抗医药公司传统的财务分析体系进行了对比,显示出这一新体系的优势,使这一新体系成为鲁抗医药公司战略管理的有力工具,从而使鲁抗医药公司的战略目标能够真正实现,帮助鲁抗医药公司走出发展困境实现可持续发展。由此也对类似企业的战略管理和财务分析提供指导作用和借鉴意义。为了使构建的基于战略视角的财务分析体系真正落地,提出了新体系在鲁抗医药公司持续有效施行下去的保障措施。
[Abstract]:With the promotion of deepening the reform in an all-round way, Chinese enterprises are facing more and more pressure. Under the background of the current economic environment, enterprises must adapt to the needs of the market and adapt to the challenges of the market, and constantly enhance their comprehensive competitiveness. Then we must look at the development future of the enterprise from the strategic point of view, formulate a clear enterprise strategy and carry it out comprehensively and effectively. This shows that strategic management is becoming more and more important to the survival and development of enterprises. At present, most enterprises have attached importance to strategic management, but enterprises often pay more attention to how to formulate strategies, but do not pay enough attention to strategy implementation. If there is no effective implementation of the perfect strategy, it can only be reduced to a flashy castle in the air, so it is necessary to shift the research focus of strategic management to the implementation of the strategy, so as to find a feasible way for enterprises to implement the strategy. At the same time, the development of enterprise financial analysis system is facing change, and the mode and method of solidifying the traditional financial analysis system is more and more unsuitable for the management of modern enterprises, especially the strategic management. Therefore, it is necessary to combine strategy with financial analysis to construct a financial analysis system based on strategic perspective. Based on the above research background, this paper clarifies the relationship between financial analysis and strategic management through the theoretical research and literature combing of strategic management and financial analysis system. This paper analyzes the basic principle and main research trends of the financial analysis system, especially the research direction of the financial analysis system from the strategic perspective, and makes a theoretical foundation for the construction of the financial analysis system based on the strategic perspective. Starting from the present situation of the development of Lukang Pharmaceutical Company, this paper deeply analyzes that the reason why its development strategy encounters difficulties is that the implementation of the strategy is not in place. It is found that the reason why the strategy implementation of Lukang Pharmaceutical Company is not in place is due to the problems existing in its current financial analysis and the causes of the problems. Therefore, this paper puts forward the research idea of solving the strategic management problem of Lukang Pharmaceutical Company from the point of view of solving the financial analysis problem of Lukang Pharmaceutical Company, and constructs the financial analysis system based on the strategic perspective by combining the strategy and financial analysis of Lukang Pharmaceutical Company. The feasibility, necessity and significance of the combination are analyzed. In the construction of the financial analysis system of Lukang Pharmaceutical Company, through the decomposition of the strategic objectives, the financial analysis index and the weight of the financial analysis index are set according to the decomposed strategic objectives. A financial analysis system based on strategic perspective is constructed for it, and the system is applied to the financial analysis of Lukang Pharmaceutical Company to control and evaluate its strategic implementation. At the same time, the new system is compared with the traditional financial analysis system of Lukang Pharmaceutical Company, which shows the advantages of this new system and makes this new system become a powerful tool for the strategic management of Lukang Pharmaceutical Company. So that the strategic goal of Lukang Pharmaceutical Company can be truly realized and help Lukang Pharmaceutical Company out of the development predicament to achieve sustainable development. Therefore, it also provides guidance and reference significance for the strategic management and financial analysis of similar enterprises. In order to make the financial analysis system based on strategic perspective come to the ground, this paper puts forward the safeguard measures for the continuous and effective implementation of the new system in Lukang Pharmaceutical Company.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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